SB 552: Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property

GENERAL BILL by Bernard; (CO-INTRODUCERS) Yarborough

Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property; Conforming provisions to proposed amendments made to the State Constitution which prohibit levying ad valorem taxes on tangible personal property by counties, school districts, and municipalities; repealing a provision relating to the property appraiser’s assessments and effect of determinations by value adjustment boards; repealing a provision relating to extending the date for filing tangible personal property tax returns; repealing a provision relating to tax returns to show all exemptions and claims, etc.

Current Bill Version Posted: 11/18/2025 12:07 PM

• Senate Committee References (3)

  1. Finance and Tax (FT)
  2. Rules (RC)
  3. Appropriations (AP)

• Related Bills (3)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  S 550 by Bernard Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Last Action: 3/13/2026 S Died in Finance and Tax	Linked
  H 1277 by LaMarca Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Last Action: 3/13/2026 H Died in Ways & Means Committee	Identical
  H 1275 by LaMarca Prohibition on Levying Ad Valorem Taxes on Tangible Personal Property Last Action: 3/13/2026 H Died in Ways & Means Committee	Compare

• Citations - Statute (36)

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  166.131	Levy of taxes for payment of debt.	Page 3 (pdf)
  166.211	Ad valorem taxes.	Page 3 (pdf)
  192.001	Definitions.	Page 3 (pdf)
  192.0105	Taxpayer rights.	Page 5 (pdf)
  192.032	Situs of property for assessment purposes.	Page 7 (pdf)
  192.042	Date of assessment.	Page 11 (pdf)
  192.091	Commissions of property appraisers and tax collectors.	Page 11 (pdf)
  193.016	Property appraiser’s assessment; effect of determinations by value adjustment board.	Page 12 (pdf)
  193.052	Preparation and serving of returns.	Page 12 (pdf)
  193.062	Dates for filing returns.	Page 13 (pdf)
  193.063	Extension of date for filing tangible personal property tax returns.	Page 13 (pdf)
  193.073	Erroneous returns; estimate of assessment when no return filed.	Page 13 (pdf)
  193.114	Preparation of assessment rolls.	Page 13 (pdf)
  194.011	Assessment notice; objections to assessments.	Page 14 (pdf)
  194.013	Filing fees for petitions; disposition; waiver.	Page 16 (pdf)
  194.034	Hearing procedures; rules.	Page 16 (pdf)
  194.035	Special magistrates; property evaluators.	Page 17 (pdf)
  194.037	Disclosure of tax impact.	Page 20 (pdf)
  195.027	Rules and regulations.	Page 20 (pdf)
  195.073	Classification of property.	Page 21 (pdf)
  195.101	Withholding of state funds.	Page 21 (pdf)
  196.011	Annual application required for exemption.	Page 22 (pdf)
  196.012	Definitions.	Page 23 (pdf)
  196.021	Tax returns to show all exemptions and claims.	Page 26 (pdf)
  196.182	Exemption of renewable energy source devices.	Page 26 (pdf)
  196.183	Exemption for tangible personal property.	Page 26 (pdf)
  196.192	Exemptions from ad valorem taxation.	Page 26 (pdf)
  196.1978	Affordable housing property exemption.	Page 27 (pdf)
  196.19782	Exemption for affordable housing on governmental property.	Page 28 (pdf)
  196.1995	Economic development ad valorem tax exemption.	Page 28 (pdf)
  197.146	Uncollectible personal property taxes; correction of tax roll.	Page 31 (pdf)
  197.343	Tax notices; additional notice required.	Page 31 (pdf)
  197.374	Partial payment of current year taxes.	Page 32 (pdf)
  197.412	Attachment of tangible personal property in case of removal.	Page 32 (pdf)
  200.065	Method of fixing millage.	Page 32 (pdf)
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 33 (pdf)

• Bill History

  S = Senate, H = House

  11/18/2025	S	• Filed
  12/9/2025	S	• Referred to Finance and Tax; Appropriations; Rules
  1/13/2026	S	• Introduced
  3/13/2026	S	• Died in Finance and Tax